Table 2 indicates that both use of and interest in ABC has shown no increase over
the past 5 years. Indeed, the proportion of ABC users and those currently considering
its use have both fallen to 17.5% and 20.3% from 21.0% and 29.5%, respectively. In
addition, a slightly higher proportion claimed to have rejected ABC after assessment in
1999, and there was also a higher percentage of companies that had not even considered
its use. Statistical testing6 indicated no significant difference in (